Application Of White-Collar Crime Research To Academic Fraud: A Focus On Rationalizations Of Accounting Students

Abstract

This study examines rationalizations of academic fraud by presenting three nonfictional scenarios of questionable academic behavior to accounting students. The students were asked to categorize the behaviors as acceptable or unacceptable.  Further, the students were asked to explain their reasonings, or rationalizations, an element found to be necessary for fraud to exist. Results find that if the student had already experienced or was close to experiencing the scenario, they were more likely to view the questionable behavior as acceptable.  Further, results indicate that many students will fault the professor for unacceptable student behavior, but they generated many additional rationalizations as well.  These findings have implications for faculty actions in the classroom.